{"schema_version":"secwatch.filing_event.v1","accession":"0001558370-24-000182","form_type":"8-K/A","ticker":"HURC","cik":"0000315374","company_name":"HURCO COMPANIES INC","filed_at":"2024-01-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.544741+00:00","generated_at":"2026-06-07T01:07:08.633175+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Hurco confirms auditor change; RSM dismissed after clean FY2023 audit","bullets":["RSM completed audit of FY2023 (ended Oct 31, 2023) on Jan 5, 2024; dismissal immediately effective.","No disagreements or reportable events between Hurco and RSM during FY2022, FY2023, or interim period.","Deloitte completed client acceptance procedures and began review of Q1 FY2024 financials.","Original 8-K disclosures regarding Deloitte engagement remain unchanged."],"urls":{"canonical":"https://secwatch.observer/filing/0001558370-24-000182","json":"https://secwatch.observer/filing/0001558370-24-000182.json","markdown":"https://secwatch.observer/filing/0001558370-24-000182.md","text":"https://secwatch.observer/filing/0001558370-24-000182.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/315374/000155837024000182/0001558370-24-000182-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/315374/000155837024000182/hurc-20230905x8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T01:07:08.633175+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"a515820ad5205f830a0060626789246a91bdb04f","claim":"HURCO COMPANIES INC dismissed RSM as its auditor.","evidence_excerpt":"On January 5, 2024, RSM completed its audit of the Company’s consolidated financial statements for the fiscal year ended October 31, 2023, and its dismissal was effective immediately thereafter.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/315374/000155837024000182/0001558370-24-000182-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"RSM"},{"label":"Successor","value":"Deloitte"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}